'You can’t tax Ghanaians for carrying their own phones' – Gabriel Agambila tells GRA

Development advocate Gabriel Agambila has criticised the Ghana Revenue Authority (GRA) over concerns surrounding the Customs treatment of travellers entering Ghana with multiple mobile phones, questioning the basis for imposing what he described as an arbitrary limit on the number of phones a Ghanaian may carry.

The New Jersey-based Ghanaian made the comments amid public debate following remarks by the Customs Division of the GRA suggesting that travellers carrying more than two mobile phones, particularly new devices in significant quantities, could have the items treated as commercial imports and subjected to applicable duties and taxes.

Mr Agambila questioned the authority of the GRA to determine that a Ghanaian returning home should be limited to a particular number of personal mobile phones, arguing that such a restriction should have a clear legal basis.

He further questioned why a Ghanaian who legitimately owns and uses more than two phones should be required to pay taxes simply because they travelled outside the country and subsequently returned with their personal devices.

According to him, the issue requires a broader consideration of the realities of modern lifestyles, where individuals may own separate phones for work, personal use, business and as replacement devices.

His comments come as the GRA has moved to clarify its earlier position. In a statement issued on September 3, 2026, the Authority said carrying more than two mobile phones into Ghana does not automatically attract Customs duty.

The GRA explained that Customs officers are expected to assess each case based on the circumstances, including whether the phones are genuinely for personal use or are being brought into Ghana for another person, sale, distribution or other commercial purposes.

The Authority also said factors such as whether the phones are already in use, whether they are new and commercially packaged, the quantity of similar devices and indications of an intention to sell or distribute them may be considered.

The GRA stressed that the number of phones alone does not determine whether duty is payable, adding that a traveller could legitimately carry more than one phone for personal reasons, including a work device or replacement handset.

Mr Agambila, however, has strongly condemned the initial approach and called on the GRA to rethink the matter to prevent unnecessary hardship and confusion for Ghanaians travelling in and out of the country.

He argued that Customs enforcement should target genuine commercial imports rather than ordinary Ghanaians returning with personal belongings.

The GRA's own passenger guidance states that personal effects are generally items intended for the passenger's use and not for sale or for other persons, while goods considered commercial should be declared through the appropriate Customs channel.

Mr Agambila is therefore urging the GRA to ensure that its Customs procedures are clear, reasonable and firmly grounded in law, particularly in cases involving Ghanaians returning home with personal electronic devices.

His intervention adds to growing public scrutiny of the GRA's handling of mobile phones and other personal effects at Ghana's entry points, following the Authority's latest clarification that there is no automatic two-phone limit.